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1509 Uppsatser om External accounting - Sida 54 av 101
"Klänningen som får en andra chans" : klädkonstruktion av återbruksmaterial
This report presents a bachelor thesis by Erika Gustrén aimed to increase people?s interest for recycling and reusing by create new products of things that already exist in most people?s homes in the materials textile, plastic and paper. That would be a modern and innovative way to contribute to a better environment.The goal with this project was to create three cocktail dresses made of the same pattern and design and with the three chosen materials. The project did not have its base at a company, therefore an external mentor was chosen to help and support during the development of the project. My mentor was Kerstin Boulogner who is a fashion designer and one of the members of GKF (Gotländska Konsthantverkare och Formgivare) in Visby.The project began with an analysis of the chosen materials; textile, plastic and paper.
Storytelling som marknadsföringsstrategi : AB Enaforsholm
The marketing strategies discussed in today?s literature are often developed for larger compa-nies and are therefore poorly fitted for smaller businesses with little resources, such as the small resort Enaforsholm Fjällgård in Jämtland. Hence, this paper focuses on presenting and discussing the marketing strategy storytelling and whether it is applicable to Enaforsholm Fjällgård. This mountain resort was given to the Royal Swedish Academy of Agriculture and Forestry (KSLA) in 1937 as a trust fund to be managed in the spirit of the grantor A.W. Bergsten.
Mellan råd och praktik ? en studie av åtta folkbiblioteks digitaliseringsprojekt
This master?s degree thesis stems from the new possibilities that digitization offers preserving and increased public accessibility of our cultural heritage, but also how a lack of co-ordination and standardization may result in short-term projects and lack of quality. The purpose of this thesis is to examine a selection of public libraries? digitization projects. The two questions posed are:How does a selection of public libraries conduct their digitization projects concerning a) goals and objectives, b) execution c) what resources they encompass?How well does their work agree with the recommendations that exists for goals, objectives and execution?To answer the questions interviews were conducted with persons in various ways involved with the digitization projects.
Olika kommuner: olika eftervård? En jämförande studie av hur tre kommuner definierar och arbetar med eftervård efter LVM.
Aftercare is an important condition for the Care of Alcoholics and Drug Abuse Act (LVM) to be successful. According to the law, the municipals are responsible for the aftercare. We compared how three municipal in Skåne, Sweden, define and work with the aftercare after treatment under LVM. The study was based on nine qualitative interviews with social workers, division managers and politicians from each municipal. As a theoretical reference the theory of total institutions and empowerment theory were used.
Statens fastighetsverk -betalformad styrning i en funktionsdriven organisation
The National Property Board (SFV) has been appointed by the Swedish government to administer all property of cultural value owned by the Swedes collectively. The commission includes maintaining the soul and character of each individual building, to adapt these buildings to present needs and requirements, and furthermore making them available to the public. The return on equity demanded by the government is based on the CAPM used within the real estate industry. The theoretical assumption that organizations are either function-driven or pay-driven will serve as a starting point, after which SFV will be defined as a function-driven organization with a pay-formed management control system. This paper aims to examine how applying a pay-formed management control system will affect a function-driven organization.
Hemsjukvårdscentralens arkiv : Ett ordnings- och förteckningsarbete
Hemsjukvårdscentralen began its work from Tunåsens Hospital in Uppsala in 1962, with the purpose to give conomic support to people who nursed their chronic sick relatives in home. Hemsjukvårdscentralen ended its work in 1987, and delivered its archive to the County council of Uppsala in 1988. About half of the archive consisted of medical records of the patients who had received economical support, and many of the archival records was considered as ?work papers?, non-archival records that could be discarded. Two obvious problems emerge from the organizing of the records.
Gränssnittsanalys av Video On Demand tjänster : En gränssnittsanalys av fyra stycken VOD-tjänster på fyra stycken plattformar
This paper works as an assignment from the Video On Demand Company Headweb, who wanted aninterface analysis of their own and their competitors VOD services. The purpose is to help Headwebwith their own interface by studying theirs and others interfaces and make an analysis on how theyfunction, how they look and how good the usability is with every service, with hope to findsomething that could make the VOD service of Headweb better.I have also studied how the interfaces of the VOD services look on different platforms, to see howthey are designed as a whole. This has been an expert analysis where I have studied the differentVOD-services by myself, without any external users.To find advantages and disadvantages with the services and their platforms, I have used differenttheories, models and design patterns to frame areas such as filmsearch, categorization, registrationand navigation. I have compared the VOD services with each other and drew conclusions for eacharea to see how the interfaces differ between the services, but also between platforms.My analysis has shown that all VOD services in this project have a very unique interface, eventhough they all have the same goal, to allow the user to control their viewing of film. They usevarious functions and structure and use their own page names and categorizations.
Redovisning av minoritetsintresse : Före och efter införandet av IFRS
Innan år 2005 kunde svenska börsnoterade koncerner välja mellan att tillämpa internationella regler eller nationella regler för sin koncernredovisning. Efter år 2005 är däremot svenska börsnoterade företag ?tvingade? att använda internationella regler för upprättandet av finansi-ella rapporter. Studien syftar till att teoretiskt redogöra för de olika sätt som minoritetsintres-set redovisas på i svenska börsnoterade koncerners finansiella rapporter, innan respektive efter övergången till IFRS. Argument för olika tillvägagångssätt att redovisa minoritetsintres-set på har kartlagts, vägts och förklarats med avseende på vilket förhållande dessa argument har till varandra.Inom koncernredovisningen finns två olika perspektiv som kan tillämpas vid upprättandet av en koncerns konsoliderade rapporter, vilka är moderföretagsperspektivet och enhetsperspektivet.
Socialsekreteraren och organisationen : ett samspel på gott och ont
Different forms of organization in the field of social work, creates different conditions of the individual social workers occupation. This affects not only the people who carry out this work, but also the clients who come in contact with social services. This survey was based on six interviews executed during spring in the year 2010. The respondents were social workers within economic aid and their nearest executive manager at two municipalities in Kalmar County. The overall aim for this survey was to examine how these social workers were influenced by various ways to organize the municipal work activity. This through following questions:How was respective social service in the municipalities organized?How were the social worker effected in their daily work by the organization?Where there any specific up- or downsides in the way that economic aid was organized in the aspect of the social workers daily work? The result of this survey was synonymous with a lot of the previously executed research in the area in the sense that the larger municipalities were more specialized in its organization than the smaller.
Utvärdering av datoranvändning i primärvården med särskilt fokus på remisshantering
The aim of the thesis is to present a study of what works well and what does not work so well in today?s use of computers in primary care with a special focus on the use of computers in the management of referrals for consultation. In May 2009 a module for electronic consultation referrals was introduced in the computer system Cosmic at the University Hospital in Uppsala. Previously, the primary care units had to use two different systems for management of referrals. Referrals sent internally within primary care have been sent electronically while referrals to the University Hospital or other external units were sent on paper.
Kartläggning av direkt lobbying : En empirisk studie där direkt lobbying via comment letters på standardsättarorganet IASB mellan år 2005 och 2009 studeras
Denna uppsats behandlar direkt lobbying mot det internationella standardsättarorganetInternational Accounting Standards Board, IASB. Studien motiveras med att utformandet avIFRS, till följd av en ökad globalisering, fått en allt viktigare roll inom internationellredovisning. Vår empiriska undersökning går ut på att kartlägga avsändare av inskickadecomment letters under perioden 2005 till 2009 till standardsättarorganisationen IASB.Comment letters är kommentarer eller feedback som IASB efterfrågar från allmänhen innanen ny IFRS definitivt bestäms.Vårt resultat visar på att en majoritet av direkt lobbying via comment letters utförs avorganisationer och att Europa utmärker sig som särskilt aktiv när man ser till frekvensen avantalet inskickade kommentarer. Vidare finner vi att endast sex länder världen övertillsammans står för över hälften av kommentarerna. Vi analyserar fram ett flertal tänkbaraförklaringar som kan ligga bakom vårt framtagna resultat, där faktorer som länders storlek,ekonomisk utveckling, kultur och framförallt lagstiftning diskuteras.
Nyckeltal : En översyn av vilka nyckeltal som används i praktiken
Aim: A business ratio is a measuring instrument that companies use in their financial report to show profit and progress. As it is today, there are no standards to follow that shows which business ratio to present in a companies annual report. Our aim with this report is to see if there are any trends in the use of business ratios by looking into how thirty growth companies are applying them.Method: To see what business ratios are used in practice, we have collected information from the thirty companies? annual reports. With help from the literature, we have created an understanding about the most frequently used business ratios.
Samspel mellan Identitet och Image : En fallstudie av det Svenska fo?retaget POC
Purpose: The purpose of this paper is to examine if POC manage to keep cohort interplay between their identity and image.Theoretical framework: This paper is led from theories in area about communicating identity and image. The theories that are relevant to this paper to see the interplay between identity and image is communication theory and brand theories based on associations. From these theories we have composed a model that shows the communication led from identity throughout image in company?s with many distribution channels. It shows what associations that build identity and image and also the complication and threat that the interplay is being exposed to.Methodology: We have chosen to do this examination as a case study.
Miljöpartiet de Gröna - från antiparti till stödparti. En analys av Miljöpartiets förändrade partistrategi
The overall purpose with this thesis has been to study the strategic development of the Swedish Green Party, Miljöpartiet de Gröna. From its first appearance in the Swedish parliament 1988 to its decision to cooperate with the Social Democrats and the Left Party in 1998, the Greens has gone from a radical antiparty to a pragmatic support party. The analysis has concentrated towards identifying the causal factors behind this strategic move made by the Greens, and to determine how this party change has affected the party's strategic goals. In order to do so, a qualitative case study has been conducted where an integrated theoretical approach has been used. By studying official statements and internal debates the thesis concludes that the strategic change made by the Greens was due to the evolvement of a new dominant coalition of within the party.
Affärssystemets påverkan på ekonomistyrningen
Bakgrund: Under det senaste decenniet har det blivit allt vanligare att implementeraaffärssystem i organisationer. Det kan idag ses som en förutsättning för att organisationer skalyckas med sin verksamhet. Det finns i huvudsak två sätt att implementera ett affärssystem.Det första är att en organisation skaffar ett standardsystem och då får verksamheten anpassasig efter affärssystemet. Det andra är att implementera ett verksamhetsanpassat system och dåanpassar man affärssystemet efter verksamheten. Tidigare forskar anser att den effektenaffärssystemet har på ekonomistyrningen är att många rutinjobb försvinner, personalen blirmer kunnig och kan fatta snabbare beslut och informationen är realtiduppdaterad vilket ledertill att bättre beslutsfattande.Forskningsfrågor: På vilket sätt påverkar affärssystemet ekonomistyrningen? Hurunderlättar affärssystemet arbetet med ekonomistyrningen?Syfte: Att förstå hur arbetet med affärssystemet påverkan ekonomistyrningen itillverkningsföretag.Metod: En kvalitativ fallstudie studie på två tillverkningsföretag inomsprängmedelsbranschen, Orica Sweden och Eurenco Bofors.